2-Man System Mechanic

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The position of the BU in 2-Man mechanics with a runner on third only is in the C position. This is the standard as it is written in the CCA (2008), PBUC (2006), and NYSBUA (Jan 2010), and I have always adhered to that. In those references and the clinics I've been to, there has been no mention of moving to the B position with 2 outs. However, I've noticed some umpires on occasion move to the B position. I've always taken this to be optional, but a fellow umpire told me during a recent game that that it is the standard practice now. (Yes, with 2 outs the next play is likely going to to be at first, but there is still the possibilty of a quick throw by F2 down to third or a pick-off attempt by F1 on R3 - very likely in HS and Rec. leagues).

Do many of you upper level umpires move to the B position in this situation and has it become the STANDARD?